Page 2 - Hybrid PBD 2021 Form 4 - Prinsip Akaun
P. 2
MODUL 3.3 Dokumen Bukan Sumber .....................................45
1 Pengenalan kepada Perakaunan Modul SPM .........................................................................46
Fokus KBAT .........................................................................52
Fokus Topik Modul 1 Kod QR ............................................. 1 Online Quick Quiz Kod QR ...............................................52
1.1 Perakaunan, Subbidang Perakaunan,
Kerjaya dan Badan Profesional ............................ 1 MODUL
1.2 Sejarah Perakaunan dan Perkembangannya .. 7 4 Buku Catatan Pertama
1.3 Penyata Kewangan .................................................. 8
1.4 Andaian, Prinsip dan Batasan dalam Fokus Topik Modul 4 Kod QR ...........................................53
Perakaunan ...............................................................11 4.1 Buku Catatan Pertama ..........................................53
1.5 Entiti Perniagaan .....................................................13 4.2 Jurnal Am ...................................................................54
Modul SPM .........................................................................15 4.3 Jurnal Khas ................................................................56
Fokus KBAT .........................................................................19 4.4 Buku Tunai .................................................................59
Online Quick Quiz Kod QR ...............................................19 4.5 Buku Tunai Runcit ...................................................60
Modul SPM .........................................................................67
MODUL Fokus KBAT .........................................................................77
2 Klasifikasi Akaun dan Persamaan Online Quick Quiz Kod QR ...............................................77
Perakaunan
Fokus Topik Modul 2 Kod QR ...........................................20 MODUL
2.1 Komponen Penyata Pendapatan dan 5 Lejar
Penyata Kedudukan Kewangan ........................20
2.2 Item Setiap Komponen Penyata Fokus Topik Modul 5 Kod QR ...........................................78
Pendapatan dan Penyata Kedudukan 5.1 Lejar .............................................................................78
Kewangan ..................................................................21
5.2 Sistem Catatan Bergu ............................................81
2.3 Persamaan Perakaunan ........................................25
5.3 Akaun Kawalan ........................................................88
2.4 Catatan Kontra dan Carta Akaun .......................29
Modul SPM .........................................................................93
Modul SPM .........................................................................31
Fokus KBAT ...................................................................... 102
Fokus KBAT .........................................................................37
Online Quick Quiz Kod QR ............................................ 102
Online Quick Quiz Kod QR ...............................................37
MODUL
MODUL 6
3 Dokumen Perniagaan sebagai Imbangan Duga
Sumber Maklumat
Fokus Topik Modul 6 Kod QR ........................................ 103
Fokus Topik Modul 3 Kod QR ...........................................38
6.1 Imbangan Duga ................................................... 103
3.1 Dokumen Perniagaan ...........................................38
6.2 Hubungan antara Imbangan Duga,
3.2 Dokumen Sumber ..................................................41 Inventori Akhir dan Penyata Kewangan ..... 111
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